RTP is silent about it, RTP talks about change in applicability and Change in Sec 177 — We will be uploading video today for changes as per RTP
Except PE, Company Audit & Tax Audit in all other chapters changes given in RTP are only relevant as ICAI taken extracts from various laws
Substituted for “100” by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment)
Regulations, 2018, w.e.f. 1.4.2019.
this change is applicable from 1.4.2019 so it should not be applicable for May 19 exams